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Il permet d'enregistrer les droits divers payés par l'entreprise aux administrations fiscales qui ne peuvent pas être classés dans les autres sous-comptes du compte 635, notamment :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Les droits qui ne relèvent pas des impôts directs (compte 6351)",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Les droits qui ne concernent pas la taxe sur le chiffre d'affaires non récupérable (compte 6352)",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Les droits qui ne sont pas des impôts indirects (compte 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